https://www.taxtmi.com/caselaws?id=353235 The High Court set aside the Tribunal's orders, directing a fresh consideration of the waiver application by examining all relevant factual aspects to ensure a fair decision-making process. The judgment emphasized the importance of considering all evidence, especially invoices indicating services in SEZs, in determining tax liabilities and waiver conditions. The decision highlighted the necessity for a thorough review to ensure fairness and adherence to legal provisions, ultimately allowing the appeal and restoring it for a fresh assessment based on complete factual considerations. en-us Fri, 04 Aug 2017 00:00:00 +0530 Tue, 13 Feb 2018 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353235 The High Court set aside the Tribunal's orders, directing a fresh consideration of the waiver application by examining all relevant factual aspects to ensure a fair decision-making process. The judgment emphasized the importance of considering all evidence, especially invoices indicating services in SEZs, in determining tax liabilities and waiver conditions. The decision highlighted the necessity for a thorough review to ensure fairness and adherence to legal provisions, ultimately allowing the appeal and restoring it for a fresh assessment based on complete factual considerations. Case-Laws Service Tax Fri, 04 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353235